Finance Division — Manuals

Accounting Services

In the conduct of routine University business it is often necessary for one department to charge another for costs or services rendered or to re-distribute previously incurred costs. It shall be the responsibility of the “Providing” (unit recognizing revenue) department to obtain the necessary authorization, chartfield string to be charged, and any other pertinent information, in advance of the charge from the “Purchasing” (unit incurring expense) department. Subsequent transactions should be executed via CUBS journal entry initiated by the Providing department. After posting, the Providing department shall be responsible for documenting charges and responding to any and all questions of the Purchasing department. Internal charges may not cross Business Units (i.e., from CU to CUF or CURF)

Discussion

There are three categories of internal charges:

Charges for routine monthly services from campus auxiliaries or service units – such as: monthly telecommunications charges, and postal charges. These charges are incurred by most campus departments and are usually submitted and posted at month-end via journal uploads from interfaced sub-systems to CUBS. Supporting documentation is provided for the charges.

Periodic charges for services from campus auxiliaries or service units – such as: facilities work orders, fuel charges, computer center charges, utilities charges, and central photo charges These charges are not necessarily incurred by all campus units, only those utilizing the services of a particular University auxiliary or service center for a particular time period. These charges are usually submitted and posted at month-end via interfaced sub-systems to CUBS. Supporting documentation is provided for the charges.

Inter-departmental orders – such as: charges for background checks, redistribution of copy center charges, or charges for the use of University facilities. These transactions may be submitted and posted by personnel in the Providing department with online CUBS journal entry access at any point in time (not just at month-end). While supporting documentation is not routinely provided to Purchasing departments, it should be available and should be provided upon request.